[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-276977-105":53,"doc-detail-276977-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","external-auditors-report-and-representation-letter","External Auditor’s Report and Representation Letter","","Draft external auditor’s report and associated Letter of Representation are presented to the Audit and Risk Committee for the year ended 31 December 2023. The Council is invited to review and approve the representation letter supporting the audit of the 2023 annual financial statements. The letter provides assurance that, to each Council member’s knowledge, no relevant audit information required by the external auditor has been withheld. The document also covers recommendations, governance context, regulatory objectives, and confirms no specific risk, financial, or diversity-and-inclusion implications.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/external-auditors-report-and-representation-letter/276977/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/external-auditors-report-and-representation-letter/276977.png","ImageObject",442,249,{"name":88,"@type":89},"Emma Wilson","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-30","2026-09-15",true,{"@type":98,"interactionType":99,"userInteractionCount":20},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the External Auditor’s report and representation letter?","Question",{"text":108,"@type":109},"To support the audit of the CLC Annual Financial Statements for the year ended 31 December 2023 and to provide assurance for the external audit process.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What approvals is the Council invited to make?",{"text":113,"@type":109},"To note the report to the Audit and Risk Committee and review and approve the representation letter for signature by the Chair and Chief Executive.",{"name":115,"@type":106,"acceptedAnswer":116},"Are there any specific risk, financial, or diversity and inclusion implications?",{"text":117,"@type":109},"The document states there are no specific risk management implications, no financial implications, and no diversity and inclusion implications related to this report.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},276977,1790574114,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":20,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},3848291630094,"https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","External Auditor’s Report and Representation Letter  \nPurpose: For approval  \nAuthor: Director of Finance and Operations  \nApprover: Chief Executive  \nSummary  \nThe report to the Audit and Risk Committee and representation letter for the year ended 31 December 2023 as prepared by Mark Smith, the Responsible Individual on the CLC Annual Audit is presented for review.  \nThe Council is invited to receive and approve the draft Letter of Representation to support the audit of the CLC Annual Financial Statements for the year 2023. The Letter of Representation provides an assurance that each Council member has taken all of the steps required of them to confirm that as far as they are aware thereis no relevant audit information needed by the External Auditor in preparation of the external audit report that has not been disclosed.  \nRecommendations  \nCouncil is invited to:  \n(1) Note the report to the Audit and Risk Committee  \n(2) Review and approve the representation letter for signature by the Chair and Chief Executive  \nRisk Management  \nThere are no risk management implications specific to this report.  \nAs previously reported to Council, the audit of the 2023 financial statements will represent the twelfth year that Responsible Individual Mark Smith has been in post.  \nThe audit of the file will be subject to an Engagement Quality Control Review (ECQR), which will be performed by Luke Morris, who is a registered Responsible Individual with the ICAEW.  \nAs previously agreed by Council, Mark Smith will be stepping down as Responsible Individual for the 2024 audit and Council is invited to note that John Perry will be appointed as new Responsible Individual for the year ended 2024.  \nFinancial Implications  \nThere are no financial implications specific to this report.  \nRegulatory Objectives  \nThe External Auditor’s report and Letter of Representation support the following Regulatory Objectives in particular:  \n1. Protect and promote the public interest  \n2. Support the constitutional principle of the rule of law  \n3. Protect and promote the interests of consumers  \n4. Promote and maintain adherence to the professional principles  \nDiversity and Inclusion Implications  \nThere are no diversity and inclusion implications specific to this report.  \nCommunication Requirements  \nThe Annual Financial Statements will be published here when finalised.  \nPublication  \nThe External Auditor’s report and Letter of Representation have been prepared in confidence and are not for publication.","cbCaim4o1fPpvJhO","https://ap.wps.com/l/cbCaim4o1fPpvJhO","pdf",148456,"English","# Summary\n# Recommendations\n# Risk Management\n# Financial Implications\n# Regulatory Objectives\n# Diversity and Inclusion Implications\n# Communication Requirements\n# Publication","[{\"question\":\"What is the purpose of the External Auditor’s report and representation letter?\",\"answer\":\"To support the audit of the CLC Annual Financial Statements for the year ended 31 December 2023 and to provide assurance for the external audit process.\"},{\"question\":\"What approvals is the Council invited to make?\",\"answer\":\"To note the report to the Audit and Risk Committee and review and approve the representation letter for signature by the Chair and Chief Executive.\"},{\"question\":\"Are there any specific risk, financial, or diversity and inclusion implications?\",\"answer\":\"The document states there are no specific risk management implications, no financial implications, and no diversity and inclusion implications related to this report.\"}]","External Auditor’s Report and Representation Letter | PDF",1789496705]